Through a glass darkly: What can we learn about a U.S. multinational corporation's international operations from its financial statement disclosures?

Michael P. Donohoe; Gary A. McGill; Edmund Outslay

doi:10.17310/ntj.2012.4.12

Through a glass darkly: What can we learn about a U.S. multinational corporation's international operations from its financial statement disclosures?

Michael P. Donohoe, Gary A. McGill, Edmund Outslay

Accountancy

Research output: Contribution to journal › Article › peer-review

Abstract

We discuss the accounting rules that apply to reporting a U.S. company's international operations. We use examples to illustrate diversity in accounting and offer caveats for policy makers, standard setters, analysts, and researchers regarding their interpretation and use of financial accounting information.

Original language	English (US)
Pages (from-to)	961-984
Number of pages	24
Journal	National Tax Journal
Volume	65
Issue number	4
DOIs	https://doi.org/10.17310/ntj.2012.4.12
State	Published - Dec 2012

Keywords

Accounting for income taxes
Book-tax differences
Corporate tax
International tax
Tax avoidance

ASJC Scopus subject areas

Accounting
Finance
Economics and Econometrics

Online availability

10.17310/ntj.2012.4.12

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Through a glass darkly: What can we learn about a U.S. multinational corporation's international operations from its financial statement disclosures?

Abstract

Keywords

ASJC Scopus subject areas

Online availability

Library availability

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